The advantages of using switched capacitors in filter circuits and other electronic circuits are well known in the art. One primary advantage of switched capacitor circuits is the fact that capacitor ratios can be accurately matched. Occasionally, capacitor ratios in excess of one hundred to one are desired. In such a case, one hundred and one units of capacitance are typically fabricated to implement the ratio. A resulting problem with this implementation is that considerable die area is consumed by the fabrication of so many units of capacitance. The use of fractional units of capacitance may greatly reduce die area. However, fractional units of capacitance of less than 0.5 unit are typically not feasibly implementable because the area to perimeter ratio of a fractional unit of capacitance is drastically different from the area to perimeter ratio of a single unit of capacitance. As a result, large variations in the capacitance ratio are created by the differing etch rates during fabrication.